https://www.taxtmi.com/caselaws?id=789822 Delay in filing the first appellate appeals was condoned on the basis of reasonable cause and interest of justice. On the levy of late fee for TDS statements, the amendment enabling fee collection through processing under section 200A was treated as prospective from 01.06.2015. Fee attributable to default before that date was held unsustainable and directed to be deleted, while fee for delay occurring after 01.06.2015 was to be recomputed and sustained only for the post-amendment period. en-us Thu, 19 Feb 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789822 Delay in filing the first appellate appeals was condoned on the basis of reasonable cause and interest of justice. On the levy of late fee for TDS statements, the amendment enabling fee collection through processing under section 200A was treated as prospective from 01.06.2015. Fee attributable to default before that date was held unsustainable and directed to be deleted, while fee for delay occurring after 01.06.2015 was to be recomputed and sustained only for the post-amendment period. Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789822